Acts Online
GT Shield

Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.03

21.03.03 Application of section 21(3) and these rules

 

21.03.03

(a) The provisions of section 21(3) and these rules apply to—
(i) goods and activities in any special export storage warehouse where—
(aa) goods are directly entered on importation for storage in such warehouse;
(bb) goods are directly entered on importation for storage in such warehouse and stored and consolidated or deconsolidated therein for export;
(cc) subject to paragraph (d), activities as contemplated in section 25, are undertaken by the licensee, accredited importer, exporter or clearing agent or any other person;
(ii) any fish landed from a foreign fishing vessel and delivered to a special export storage warehouse as contemplated in rule 11.03.
(b) Provided section 21(3) and these rules are complied with, dutiable goods may also be stored in a special export storage warehouse, whether or not such goods are imported in the same consignment as goods free of duty.
(c) The provisions of section 21(3) and these rules do not apply to—
(i) any special customs and excise warehouse operating as—
(aa) a duty free shop; or
(bb) a supplier of stores for foreign-going ships or aircraft;
(ii) any goods, including goods from any BLNS country, brought into the Republic for transit to a country outside the Republic.
(d) Except with the approval and under the supervision of the licensee, no activities contemplated in these rules shall be undertaken in such warehouse by any person other than the licensee.
(e) Subject to rule 21.03.09(c)(iv), no goods entered for warehousing in a special export storage warehouse may be entered for removal in bond to—
(i) any such or other customs and excise storage warehouse; or
(ii) any consignee in a BLNS country, except to a licensee of a customs and excise warehouse.